Hi everyone.
I own a holiday let property in Scotland which has obviously been "unavailable" for rent throughout the lockdown. In Scotland, holiday lets with separate access can open from 3 July. This means that from 6 April to 2 July inclusive, 88 days, the property has been unavailable for let. The Pattern of Occupation rule states that to qualify as an FHL a property must be available for at least 270 days in the year, meaning the maximum number of unavailable days is 95. I can't find any guidance on HMR&C's website as to whether this rule will be relaxed for 2020/21 due to Covid-19.
Going forward, for the remainder of 2020/21, I'm thinking of making the property unavailable for several days between lets to allow time for the increased cleaning procedures that will now be required. Clearly it won't take long for the number of unavailable days to exceed 95 if I have to include the 88 Covid-19 days in the total. This would mean that the property does not qualify as a holiday let for 2020/21 & would have to be classed as a residential let for that year, with tax implications.
Does anyone have any information/advice? Thanks in advance.
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